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GHOST PLAYER, L.L.C. v. STATE

No. 14-0339.

860 N.W.2d 323 (2015)

GHOST PLAYER, L.L.C. and CH Investors, L.L.C., Appellants, v. STATE of Iowa, Appellee.

Supreme Court of Iowa.

February 27, 2015.

Attorney(s) appearing for the Case

J. Campbell Helton and Van T. Everett of Whitfield & Eddy, P.L.C., Des Moines, for appellant Ghost Player, L.L.C.

Richard O. McConville of Coppola, McConville, Coppola, Carroll, Hockenberg & Scalise, P.C., West Des Moines, for appellant CH Investors, L.L.C.

Jeffrey S. Thompson , Solicitor Attorney General, and Adam P. Humes , Assistant Attorney General, for appellee.

Claimants of tax credits under Iowa Code sections 15.391-.393 (2009) brought an action in district court to collect certain tax credits it contended the State owed the claimants. The district court dismissed the claimants' petition on the grounds it did not have the authority to hear the case because the claimants failed to exhaust...

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